Circular 04/2026/TT-BCT providing 2026 import tariff quotas of raw tobacco

CIRCULAR

Providing the 2026 import tariff quotas of raw tobacco

Pursuant to the Law on Foreign Trade Management No. 5/2017/QH14;

Pursuant to the Law on Prevention and Control of Tobacco Harms No. 9/2012/QH13;

Pursuant to the Government’s Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

Pursuant to the Government’s Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government's Decree No. 67/2013/ND-CP detailing some articles and implementation measures of the Law on Prevention of Tobacco Harm on tobacco business, amended and supplemented under Decree No. 106/2017/ND-CP;

Pursuant to the Government's Decree No. 106/2017/ND-CP amending, supplementing a number of articles of the Government’s Decree No. 67/2013/ND-CP detailing some articles and implementation measures of the Law on Prevention of Tobacco Harm on tobacco business;

Pursuant to the Government’s Decree No. 08/2018/ND-CP amending a number of Decrees concerning business investment conditions under the state management of the Ministry of Industry and Trade;

Pursuant to the Government’s Decree No. 17/2020/ND-CP amending a number of Decrees concerning business investment conditions under the state management of the Ministry of Industry and Trade;

Pursuant to the Government's Decree No. 146/2025/ND-CP providing for decentralization and delegation of authority in the field of industry and trade;

At the proposal of the Director General of the Agency of Foreign Trade;

The Minister of Industry and Trade hereby promulgates the Circular providing the 2026 import tariff quotas of raw tobacco.

Article 1. Raw tobacco import tariff quotas in 2026

The import tariff quotas for raw tobacco (HS code 2401) in 2026 shall be 79,199 tons.

Article 2. Subjects eligible for allocation of import quotas for material tobacco in 2026

Import quotas for material tobacco in 2026 shall be allocated to traders that possess cigarette production permits or tobacco material processing permits granted by the competent agency, and wish to use material tobacco imported within the import quotas for cigarette production or tobacco material processing for the production of cigarettes for domestic consumption.

Article 3. Methods of allocation of import quotas for material tobacco in 2026

The subjects specified in Article 2 of this Circular may be allocated quotas for import of material tobacco in 2026 by the Ministry of Industry and Trade by the method of granting import permits in accordance with the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management, and the Minister of Industry and Trade’s Circular No. 12/2018/TT-BCT dated June 15, 2018, detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management.

In case the legal documents referred to in this Circular are amended, supplemented or replaced, the application and implementation thereof shall be carried out in accordance with the corresponding amending, supplementing, or replacing documents.

Article 4. Time of allocation of import quotas for material tobacco in 2026

The point of time for allocating import quotas for material tobacco in 2026 is the effective date of this Circular.

Article 5. Effect

This Circular takes effect from March 15, 2026, to the end of December 31, 2026./.